Compilation #10 | Effective 2021-06-17
FRBR Work URI: /akn/au/act/1983/137
This Act may be cited as the Radiocommunications (Transmitter Licence Tax) Act 1983.
This Act shall come into operation on the date fixed for the purposes of subsection 2(1) of the Radiocommunications Act 1983.
The Radiocommunications Taxes Collection Act 1983 is incorporated and shall be read as one with this Act.
In this Act, tax means the tax imposed by this Act.
For the purposes of this Act, the question whether a transmitter licence is associated with a commercial broadcasting licence is to be determined in the same manner as that question is determined for the purposes of the Commercial Broadcasting (Tax) Act 2017.
Radiocommunications Act 1992 applies to this Act in the same way that it applies to that Act.Part 1.4 of the
Licences not exceeding 12 months
Tax is imposed on the issue of a transmitter licence that is issued for a period not exceeding 12 months. This subsection has effect subject to subsection (1A).
Subsection (1) does not impose a tax on the issue of a transmitter licence if:
the transmitter licence is issued on or after 1 July 2017; and
the transmitter licence is associated with a commercial broadcasting licence.
Licences of more than 12 months where there is an application
If:
an application is made for a transmitter licence for a period exceeding 12 months; and
when the application is made, the licence is covered by a determination under subsection (1C);
tax is imposed on the issue of the licence for the period the licence is in force.
The ACMA may, by legislative instrument, determine one or more classes of transmitter licence for the purposes of subsection (1B).
Note: See also subsection (1F).
If:
an application is made for a transmitter licence for a period exceeding 12 months; and
when the application is made, the licence is covered by a determination under subsection (1E);
tax is imposed on:
the issue of the licence; and
each anniversary of the day the licence came into force occurring during the period the licence is in force.
The ACMA may, by legislative instrument, determine one or more classes of transmitter licence for the purposes of subsection (1D).
Note: See also subsection (1F).
A determination under subsection (1C) or (1E) must not cover a transmitter licence that is associated with a commercial broadcasting licence.
Subject to subsection (2A), if:
a person applying for a transmitter licence for a period of more than 12 months has made an election under subsection (4) that this subsection apply; and
a licence for such a period is issued to the person;
tax is imposed on the issue of the licence for the period the licence is in force.
Subsection (2) does not impose a tax on the issue of a transmitter licence if:
the transmitter licence is issued on or after 1 July 2017; and
the transmitter licence is associated with a commercial broadcasting licence.
Subject to subsections (3A), (3B), (5) and (6), if:
a person applying for a transmitter licence for a period of more than 12 months has made an election under subsection (4) that this subsection apply; and
a licence for such a period is issued to the person;
tax is imposed on:
the issue of the licence; and
each anniversary of the day the licence came into force occurring during the period the licence is in force.
Subsection (3) does not impose a tax on the issue of a transmitter licence if:
the transmitter licence is issued on or after 1 July 2017; and
the transmitter licence is associated with a commercial broadcasting licence.
Subsection (3) does not impose a tax on a particular anniversary of the day a transmitter licence came into force if:
the anniversary occurs on or after 1 July 2017; and
the transmitter licence is associated with a commercial broadcasting licence.
If:
a person applies for a transmitter licence for a period exceeding 12 months; and
when the application is made, the licence is not covered by a determination under subsection (1C) or (1E);
the person must elect, in the application for the licence, that either subsection (2) or (3) is to apply in respect of the licence.
Subsection (4) does not apply in relation to the issue of a transmitter licence if:
the transmitter licence is issued on or after 1 July 2017; and
the transmitter licence is associated with a commercial broadcasting licence.
Subject to subsection (5A), if the holder of a transmitter licence:
at the time when the person applied for the licence, elects that subsection (3) apply; and
subsequently notifies the ACMA, in writing, at least 21 days before the next anniversary of the day the licence came into force that is more than 12 months before the end of the period that the licence is in force, that this subsection is to apply;
subsection (3) ceases to apply to the licence and tax is imposed on the holding of the licence on that anniversary.
Subsection (5) does not impose a tax on the holding of a transmitter licence on a particular anniversary of the day the transmitter licence came into force if:
the anniversary occurs on or after 1 July 2017; and
the transmitter licence is associated with a commercial broadcasting licence.
Subject to subsection (6A), if the holder of a transmitter licence:
has elected that subsection (3) apply; and
(b) has failed to pay tax imposed on an anniversary of the day the licence came into force within 60 days after that anniversary (the 60 day period);
subsection (3) ceases to apply the day after the end of the 60 day period and tax is imposed on the holding of the licence on that day.
Subsection (6) does not apply to a particular anniversary of the day a transmitter licence came into force if:
the anniversary occurs on or after 1 July 2017; and
the transmitter licence is associated with a commercial broadcasting licence.
Licences of more than 12 months where there is no application
Subject to subsection (7A), if:
(a) a person is issued a transmitter licence for a period of more than 12 months under section 100B, 102 or 102A of the Radiocommunications Act 1992; and
before the licence is issued, the person makes an election under subsection (9) that this subsection is to apply;
tax is imposed on the issue of the licence for the period the licence is in force.
Subsection (7) does not impose a tax on the issue of a transmitter licence if:
the transmitter licence is issued on or after 1 July 2017; and
the transmitter licence is associated with a commercial broadcasting licence.
Subject to subsections (8A), (8B), (11) and (12), if:
(a) a person is issued a transmitter licence for a period of more than 12 months under section 100B, 102 or 102A of the Radiocommunications Act 1992; and
before the licence is issued, the person makes an election under subsection (9) that this subsection is to apply;
tax is imposed on:
the issue of the licence; and
each anniversary of the day the licence came into force occurring during the period the licence is in force.
Subsection (8) does not impose a tax on the issue of a transmitter licence if:
the transmitter licence is issued on or after 1 July 2017; and
the transmitter licence is associated with a commercial broadcasting licence.
Subsection (8) does not impose a tax on a particular anniversary of the day a transmitter licence came into force if:
the anniversary occurs on or after 1 July 2017; and
the transmitter licence is associated with a commercial broadcasting licence.
(9) Before a person is issued a transmitter licence under Radiocommunications Act 1992 for a period exceeding 12 months, the person must elect, in the form approved in writing by the ACMA, that either subsection (7) or (8) is to apply in respect of the transmitter licence.section 100B, 102 or 102A of the
However, for the purposes of this section, if the person does not make an election under subsection (9) before the transmitter licence is issued, the person is taken to have elected, before the licence is issued, that subsection (8) is to apply in respect of the licence.
Subsections (9) and (10) do not apply in relation to the issue of a transmitter licence if:
the transmitter licence is issued on or after 1 July 2017; and
the transmitter licence is associated with a commercial broadcasting licence.
Subject to subsection (11A), if the holder of a transmitter licence:
before the licence is issued, elects that subsection (8) is to apply; and
subsequently notifies the ACMA, in writing, at least 21 days before the next anniversary of the day the licence came into force that is more than 12 months before the end of the period that the licence is in force, that this subsection is to apply;
subsection (8) ceases to apply to the licence and tax is imposed on the holding of the licence on that anniversary.
Subsection (11) does not impose a tax on the holding of a transmitter licence on a particular anniversary of the day the transmitter licence came into force if:
the anniversary occurs on or after 1 July 2017; and
the transmitter licence is associated with a commercial broadcasting licence.
Subject to subsection (13), if the holder of a transmitter licence:
before the licence is issued, elects that subsection (8) is to apply; and
(b) fails to pay tax imposed on an anniversary of the day the licence came into force within 60 days after that anniversary (the 60 day period);
subsection (8) ceases to apply the day after the end of the 60 day period and tax is imposed on the holding of the licence on that day.
Subsection (12) does not apply to a particular anniversary of the day a transmitter licence came into force if:
the anniversary occurs on or after 1 July 2017; and
the transmitter licence is associated with a commercial broadcasting licence.
The amount of tax in respect of the issue of a transmitter licence, the anniversary of a transmitter licence coming into force or the holding of a transmitter licence is the amount determined by the ACMA.
A determination may, among other things, provide for amounts of tax in relation to:
specified periods; or
specified classes of licences; or
specified classes of persons.
In making a determination, the ACMA is to take into account such matters as are specified in the regulations.
A determination is a legislative instrument.
The Governor-General may make regulations for the purposes of section 7.
Endnotes
Endnote 1—About the endnotes
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history